{"id":1940,"date":"2021-01-20T16:15:00","date_gmt":"2021-01-20T21:15:00","guid":{"rendered":"https:\/\/slfcpa.ca\/?p=1940"},"modified":"2021-03-04T19:25:08","modified_gmt":"2021-03-05T00:25:08","slug":"nominee-agreements-reporting","status":"publish","type":"post","link":"https:\/\/slfcpa.ca\/fr\/nominee-agreements-reporting\/","title":{"rendered":"Divulgations de contracts de pr\u00eate-nom"},"content":{"rendered":"<p class=\"p2\">Le 17 mai 2019, le minist\u00e8re des Finances du Qu\u00e9bec a annonc\u00e9 que de nouvelles r\u00e8gles seraient mises en place relativement \u00e0 l\u2019obligation de divulguer les contrats de pr\u00eate-nom. Ces mesures \u00e9taient contenues dans le projet de loi 42 sanctionn\u00e9 le 24 septembre 2020. Les mesures adopt\u00e9es s\u2019appliquent aux contrats de pr\u00eate-nom conclus \u00e0 partir du 17 mai 2019 et intervenus dans le cadre d\u2019une op\u00e9ration entra\u00eenant des cons\u00e9quences fiscales en vertu de la Loi sur les imp\u00f4ts du Qu\u00e9bec. Elles s\u2019appliquent aussi aux contrats de pr\u00eate-nom conclus jusqu\u2019au 16 mai 2019 (inclusivement) lorsque les cons\u00e9quences fiscales de l\u2019op\u00e9ration se poursuivent apr\u00e8s cette date.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 17 mai 2019, le minist\u00e8re des Finances du Qu\u00e9bec a annonc\u00e9 que de nouvelles r\u00e8gles seraient mises en place relativement \u00e0 l\u2019obligation de divulguer les contrats de pr\u00eate-nom. Ces mesures \u00e9taient contenues dans le projet de loi 42 sanctionn\u00e9 le 24 septembre 2020. Les mesures adopt\u00e9es s\u2019appliquent aux contrats de pr\u00eate-nom conclus \u00e0 partir [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,21],"tags":[14],"class_list":["post-1940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nouvelles","category-perspectives","tag-slf-infofiscale"],"acf":[],"_links":{"self":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts\/1940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/comments?post=1940"}],"version-history":[{"count":7,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts\/1940\/revisions"}],"predecessor-version":[{"id":2573,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts\/1940\/revisions\/2573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/media\/1946"}],"wp:attachment":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/media?parent=1940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/categories?post=1940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/tags?post=1940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}